現金流量表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金流量表可以看出盈餘的品質
- 小心自由現金流量近3年都小於0的公司
- 營運現金流量要大於稅後淨利，除非受到應收帳款和存貨影響
- 營運現金流量不應該都是流出
- 其它調整項如果佔太大比例可能有問題
- 注意增加的資本支出是不是能在以後帶來更多的營運現金流量
- 注意折舊的增減對毛利率的影響
- 約當比率 = 營運現金流量 / (稅後淨利+折舊+攤提), 這個比例越接近100%代表公司專注本業且實際能賺到錢
| 營運現金流量 YoY | 投資現金流量 YoY | 籌資現金流量 YoY | 其他營業調整項 YoY | 自由現金流量 YoY | 資本支出 YoY | 其他投資調整項 YoY | 資本支出佔營收(%) YoY | 營業利益 YoY | 稅後淨利 YoY | 折舊 YoY | 攤提 YoY | 約當比率(%) YoY | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 261.26 | -3.52 | -66.43 | 0 | -199.75 | 0 | -3.11 | 0 | 194.83 | -0.03 | 74.12 | -19.69 | 11.1 | -40.48 | 7.91 | -23.58 | 140.57 | 11.26 | 111.86 | 16.42 | 116.55 | -2.03 | 63.71 | 1.74 | 89.44 | -8.3 |
| 2022 (9) | 270.79 | -23.32 | -75.9 | 0 | -192.58 | 0 | -1.99 | 0 | 194.89 | -17.98 | 92.29 | -19.45 | 18.65 | -41.06 | 10.35 | -22.91 | 126.34 | 21.94 | 96.08 | 5.3 | 118.96 | 2.33 | 62.62 | 1.26 | 97.53 | -25.62 |
| 2021 (8) | 353.15 | 35.69 | -115.55 | 0 | -248.27 | 0 | -2.7 | 0 | 237.6 | 0 | 114.57 | 13.12 | 31.64 | 19675.0 | 13.43 | 5.41 | 103.61 | -6.13 | 91.24 | 9.22 | 116.25 | -0.19 | 61.84 | 25.84 | 131.12 | 25.52 |
| 2020 (7) | 260.26 | 21.2 | -525.82 | 0 | 243.94 | 0 | -2.98 | 0 | -265.56 | 0 | 101.28 | 85.87 | 0.16 | 0 | 12.74 | 96.07 | 110.38 | -7.44 | 83.54 | -4.36 | 116.47 | -12.97 | 49.14 | 27.84 | 104.46 | 26.29 |
| 2019 (6) | 214.74 | -6.89 | -79.95 | 0 | -98.49 | 0 | -23.29 | 0 | 134.79 | -20.32 | 54.49 | -9.77 | -10.02 | 0 | 6.50 | -6.79 | 119.25 | -3.62 | 87.35 | -6.89 | 133.82 | 30.37 | 38.44 | -4.99 | 82.72 | -15.03 |
| 2018 (5) | 230.63 | -7.19 | -61.46 | 0 | -210.15 | 0 | 7.06 | -78.91 | 169.17 | 58.24 | 60.39 | -21.9 | 0 | 0 | 6.97 | -17.0 | 123.73 | -12.96 | 93.81 | -13.59 | 102.65 | 2.31 | 40.46 | 381.09 | 97.35 | -14.87 |
| 2017 (4) | 248.49 | -8.22 | -141.58 | 0 | -126.02 | 0 | 33.47 | 13.27 | 106.91 | 12.21 | 77.32 | -13.18 | 0 | 0 | 8.40 | -11.04 | 142.16 | -5.38 | 108.57 | -4.69 | 100.33 | 6.24 | 8.41 | 6.19 | 114.35 | -8.66 |
| 2016 (3) | 270.75 | 28.61 | -175.47 | 0 | -152.71 | 0 | 29.55 | 62.01 | 95.28 | 16.35 | 89.06 | -18.34 | 0 | 0 | 9.44 | -15.79 | 150.24 | -2.4 | 113.91 | -0.83 | 94.44 | 10.61 | 7.92 | -5.83 | 125.19 | 24.08 |
| 2015 (2) | 210.52 | -17.72 | -128.63 | 0 | 39.53 | 0 | 18.24 | 0 | 81.89 | -24.92 | 109.06 | -12.09 | -10.0 | 0 | 11.21 | -14.91 | 153.93 | 2.26 | 114.86 | 0.03 | 85.38 | -0.94 | 8.41 | -56.38 | 100.90 | -13.12 |
| 2014 (1) | 255.85 | 16.82 | -146.78 | 0 | -98.78 | 0 | -1.64 | 0 | 109.07 | 0 | 124.06 | 26.55 | 0.08 | 0 | 13.17 | 20.5 | 150.53 | -2.75 | 114.83 | -2.93 | 86.19 | 0.31 | 19.28 | 26.18 | 116.14 | 16.39 |
| 營運現金流量 QoQ YoY | 投資現金流量 QoQ YoY | 籌資現金流量 QoQ YoY | 其他營業調整項 QoQ YoY | 自由現金流量 QoQ YoY | 資本支出 QoQ YoY | 其他投資調整項 QoQ YoY | 資本支出佔營收(%) QoQ YoY | 營業利益 QoQ YoY | 稅後淨利 QoQ YoY | 折舊 QoQ YoY | 攤提 QoQ YoY | 約當比率(%) QoQ YoY | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 96.64 | 31.02 | 21.53 | -18.31 | -17.82 | -5.29 | -80.99 | -30.08 | -38.8 | -0.92 | -134.2 | 39.07 | 78.33 | 34.54 | 26.07 | 15.1 | -6.91 | -16.34 | 1.76 | 1500.0 | 37.5 | 6.10 | -6.04 | -21.48 | 39.58 | 5.74 | 10.01 | 31.58 | 1.64 | 11.67 | 32.24 | -1.35 | 10.49 | 19.21 | -0.36 | 22.83 | 116.39 | 31.02 | 6.99 |
| 24Q2 (19) | 73.76 | -8.4 | 7.92 | -15.54 | -17.73 | 12.05 | -62.26 | -6.26 | 1.47 | 2.69 | 2021.43 | 58.24 | 58.22 | -13.52 | 14.88 | 16.22 | 16.36 | -0.25 | 0.11 | -8.33 | -31.25 | 6.50 | 19.97 | -13.31 | 37.43 | 6.37 | 9.03 | 31.07 | 6.33 | 12.33 | 32.68 | -4.61 | 12.46 | 19.28 | -0.82 | 22.72 | 88.84 | -8.52 | -5.86 |
| 24Q1 (18) | 80.52 | 77.2 | 18.5 | -13.2 | -21.88 | 35.74 | -58.59 | -82.69 | -26.98 | -0.14 | -7.69 | 95.58 | 67.32 | 94.51 | 42.0 | 13.94 | -40.2 | -15.57 | 0.12 | -98.64 | -85.0 | 5.41 | -38.52 | -26.85 | 35.19 | -2.98 | 3.56 | 29.22 | 2.96 | 6.1 | 34.26 | 19.25 | 15.86 | 19.44 | 18.03 | 22.26 | 97.11 | 57.24 | 4.34 |
| 23Q4 (17) | 45.44 | -42.86 | -21.82 | -10.83 | 37.72 | 63.8 | -32.07 | 45.04 | -22.4 | -0.13 | 91.39 | 88.98 | 34.61 | -44.29 | 22.73 | 23.31 | 29.14 | -23.57 | 8.85 | 591.41 | 2850.0 | 8.81 | 13.3 | -29.63 | 36.27 | 0.81 | 8.69 | 28.38 | 0.35 | 11.38 | 28.73 | -1.54 | -3.1 | 16.47 | 5.31 | 4.11 | 61.76 | -43.23 | -24.61 |
| 23Q3 (16) | 79.52 | 16.34 | 3.25 | -17.39 | 1.58 | -380.39 | -58.35 | 7.66 | 18.47 | -1.51 | -188.82 | -1.34 | 62.13 | 22.59 | -15.35 | 18.05 | 11.01 | 1.86 | 1.28 | 700.0 | -92.69 | 7.77 | 3.74 | -2.81 | 35.98 | 4.81 | 13.25 | 28.28 | 2.24 | 16.71 | 29.18 | 0.41 | -0.98 | 15.64 | -0.45 | -0.51 | 108.78 | 15.28 | -1.95 |
| 23Q2 (15) | 68.35 | 0.59 | 12.36 | -17.67 | 13.97 | 1.61 | -63.19 | -36.95 | -18.98 | 1.7 | 153.63 | 18.06 | 50.68 | 6.9 | 18.22 | 16.26 | -1.51 | -25.82 | 0.16 | -80.0 | -78.38 | 7.49 | 1.24 | -29.15 | 34.33 | 1.03 | 10.74 | 27.66 | 0.44 | 19.64 | 29.06 | -1.72 | -2.68 | 15.71 | -1.19 | 0.83 | 94.37 | 1.39 | 6.36 |
| 23Q1 (14) | 67.95 | 16.91 | -9.18 | -20.54 | 31.35 | 15.82 | -46.14 | -76.11 | -10.67 | -3.17 | -168.64 | -322.67 | 47.41 | 68.12 | -5.97 | 16.51 | -45.87 | -25.46 | 0.8 | 166.67 | 788.89 | 7.40 | -40.86 | -26.8 | 33.98 | 1.83 | 12.55 | 27.54 | 8.08 | 18.45 | 29.57 | -0.27 | -1.4 | 15.9 | 0.51 | 2.65 | 93.07 | 13.61 | -14.51 |
| 22Q4 (13) | 58.12 | -24.54 | -2.04 | -29.92 | -726.52 | -107.49 | -26.2 | 63.39 | 43.41 | -1.18 | 20.81 | 84.58 | 28.2 | -61.58 | -37.21 | 30.5 | 72.12 | 7.02 | 0.3 | -98.29 | -98.63 | 12.52 | 56.48 | 6.64 | 33.37 | 5.04 | 21.97 | 25.48 | 5.16 | 29.08 | 29.65 | 0.61 | -0.24 | 15.82 | 0.64 | 2.39 | 81.92 | -26.17 | -10.38 |
| 22Q3 (12) | 77.02 | 26.62 | -56.02 | -3.62 | 79.84 | 93.21 | -71.57 | -34.76 | 54.88 | -1.49 | -203.47 | -146.86 | 73.4 | 71.22 | -39.75 | 17.72 | -19.16 | -50.78 | 17.51 | 2266.22 | 529.86 | 8.00 | -24.38 | -54.0 | 31.77 | 2.48 | 19.08 | 24.23 | 4.8 | -27.99 | 29.47 | -1.31 | 1.24 | 15.72 | 0.9 | 1.29 | 110.95 | 25.05 | -50.41 |
| 22Q2 (11) | 60.83 | -18.7 | 3.15 | -17.96 | 26.39 | 31.71 | -53.11 | -27.39 | -822.59 | 1.44 | 292.0 | 434.88 | 42.87 | -14.97 | 31.22 | 21.92 | -1.04 | -26.07 | 0.74 | 722.22 | -88.63 | 10.58 | 4.6 | -30.44 | 31.0 | 2.68 | 20.58 | 23.12 | -0.56 | 17.18 | 29.86 | -0.43 | 4.04 | 15.58 | 0.58 | 0.84 | 88.73 | -18.5 | -3.89 |
| 22Q1 (10) | 74.82 | 26.11 | 25.26 | -24.4 | -69.21 | -13.23 | -41.69 | 9.96 | 17.8 | -0.75 | 90.2 | -134.25 | 50.42 | 12.27 | 32.06 | 22.15 | -22.28 | 8.53 | 0.09 | -99.59 | -82.0 | 10.11 | -13.84 | 3.23 | 30.19 | 10.34 | 26.53 | 23.25 | 17.78 | 28.38 | 29.99 | 0.91 | 4.46 | 15.49 | 0.26 | 0.45 | 108.86 | 19.1 | 13.44 |
| 21Q4 (9) | 59.33 | -66.12 | -8.57 | -14.42 | 72.94 | 72.83 | -46.3 | 70.81 | -1254.61 | -7.65 | -340.57 | -139.06 | 44.91 | -63.14 | 280.27 | 28.5 | -20.83 | -42.45 | 21.84 | 685.61 | 7900.0 | 11.74 | -32.5 | -45.95 | 27.36 | 2.55 | 9.7 | 19.74 | -41.34 | 4.72 | 29.72 | 2.1 | 3.41 | 15.45 | -0.45 | 0.78 | 91.40 | -59.14 | -11.37 |
| 21Q3 (8) | 175.12 | 196.96 | 194.17 | -53.29 | -102.62 | -82.31 | -158.61 | -2257.96 | -13.73 | 3.18 | 839.53 | 983.33 | 121.83 | 272.91 | 302.08 | 36.0 | 21.42 | 20.81 | 2.78 | -57.3 | 479.17 | 17.39 | 14.34 | 8.7 | 26.68 | 3.77 | 2.34 | 33.65 | 70.55 | 63.51 | 29.11 | 1.43 | 2.21 | 15.52 | 0.45 | 14.45 | 223.71 | 142.34 | 135.32 |
| 21Q2 (7) | 58.97 | -1.27 | 7.92 | -26.3 | -22.04 | -146.72 | 7.35 | 114.49 | -85.54 | -0.43 | -119.63 | -123.5 | 32.67 | -14.43 | -25.72 | 29.65 | 45.27 | 128.78 | 6.51 | 1202.0 | 16375.0 | 15.21 | 55.24 | 119.12 | 25.71 | 7.75 | -13.43 | 19.73 | 8.95 | -11.88 | 28.7 | -0.03 | -1.1 | 15.45 | 0.19 | 52.52 | 92.31 | -3.81 | 3.97 |
| 21Q1 (6) | 59.73 | -7.95 | -26.45 | -21.55 | 59.4 | 95.02 | -50.72 | -1364.84 | -115.44 | 2.19 | 168.44 | 275.2 | 38.18 | 223.29 | 110.86 | 20.41 | -58.78 | 126.78 | 0.5 | 278.57 | 0 | 9.80 | -54.89 | 111.03 | 23.86 | -4.33 | -19.61 | 18.11 | -3.93 | -16.62 | 28.71 | -0.1 | -5.03 | 15.42 | 0.59 | 52.37 | 95.97 | -6.95 | -26.65 |
| 20Q4 (5) | 64.89 | 9.0 | 67.8 | -53.08 | -81.59 | -157.05 | 4.01 | 102.88 | -56.08 | -3.2 | -788.89 | -1003.45 | 11.81 | -61.02 | -34.46 | 49.52 | 66.17 | 192.67 | -0.28 | -158.33 | -1300.0 | 21.71 | 35.74 | 172.23 | 24.94 | -4.33 | -12.21 | 18.85 | -8.41 | -11.67 | 28.74 | 0.91 | -12.56 | 15.33 | 13.05 | 59.02 | 103.13 | 8.48 | 70.28 |
| 20Q3 (4) | 59.53 | 8.95 | 0.0 | -29.23 | -174.2 | 0.0 | -139.46 | -374.42 | 0.0 | -0.36 | -119.67 | 0.0 | 30.3 | -31.11 | 0.0 | 29.8 | 129.94 | 0.0 | 0.48 | 1300.0 | 0.0 | 16.00 | 130.49 | 0.0 | 26.07 | -12.22 | 0.0 | 20.58 | -8.08 | 0.0 | 28.48 | -1.86 | 0.0 | 13.56 | 33.86 | 0.0 | 95.07 | 7.07 | 0.0 |
| 20Q2 (3) | 54.64 | -32.72 | 0.0 | -10.66 | 97.54 | 0.0 | 50.82 | -84.53 | 0.0 | 1.83 | 246.4 | 0.0 | 43.98 | 112.51 | 0.0 | 12.96 | 44.0 | 0.0 | -0.04 | 0 | 0.0 | 6.94 | 49.51 | 0.0 | 29.7 | 0.07 | 0.0 | 22.39 | 3.08 | 0.0 | 29.02 | -4.0 | 0.0 | 10.13 | 0.1 | 0.0 | 88.79 | -32.14 | 0.0 |
| 20Q1 (2) | 81.21 | 110.01 | 0.0 | -432.85 | -1996.13 | 0.0 | 328.58 | 3498.9 | 0.0 | -1.25 | -331.03 | 0.0 | -351.64 | -2051.39 | 0.0 | 9.0 | -46.81 | 0.0 | 0 | 100.0 | 0.0 | 4.64 | -41.8 | 0.0 | 29.68 | 4.47 | 0.0 | 21.72 | 1.78 | 0.0 | 30.23 | -8.03 | 0.0 | 10.12 | 4.98 | 0.0 | 130.84 | 116.03 | 0.0 |
| 19Q4 (1) | 38.67 | 0.0 | 0.0 | -20.65 | 0.0 | 0.0 | 9.13 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 18.02 | 0.0 | 0.0 | 16.92 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 7.98 | 0.0 | 0.0 | 28.41 | 0.0 | 0.0 | 21.34 | 0.0 | 0.0 | 32.87 | 0.0 | 0.0 | 9.64 | 0.0 | 0.0 | 60.56 | 0.0 | 0.0 |
